摘要
目前,我国环境税收制度呈现出以环境费制度为主、以环境税制度为辅的特点,同时还存在诸多问题,这与我国长期实行计划经济体制、传统的环境观占主导地位和公民淡薄的纳税观念有很大关系。因此,有必要对我国环境税收制度进行完善,以实现环境保护目标。
At present ,our country environment tax revenue system presents spends the system take the environment primarily, by the environment tax system as the auxiliary characteristic, meanwhile has many problems, this practices the planned economy system, traditional environment view for a long time with our country occupies the dominant position and citizen＇s light tax payment idea has the very big relations.Therefore,it is necessary to carry on the consummation to our country environment tax revenue system, by achieves the environmental protection goal.
出处
《南阳师范学院学报》
CAS
2006年第4期16-19,共4页
Journal of Nanyang Normal University
关键词
环境税收制度
现状
分析
environment tax revenue system
present situation
analysis
